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Capital Allowances Act 2001
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Changes over time for: Part 2
Version Superseded: 16/11/2017
Alternative versions:
- 22/03/2001- Amendment
- 11/05/2001- Amendment
- 06/04/2003- Amendment
- 10/07/2003- Amendment
- 22/07/2004- Amendment
- 06/04/2005- Amendment
- 07/04/2005- Amendment
- 18/04/2005- Amendment
- 06/04/2007- Amendment
- 11/04/2007- Amendment
- 21/07/2008- Amendment
- 01/04/2009- Amendment
- 21/07/2009- Amendment
- 01/04/2010- Amendment
- 19/07/2011- Amendment
- 17/07/2012- Amendment
- 17/07/2014- Amendment
- 26/03/2015- Amendment
- 18/11/2015
Point in time - 16/11/2017- Amendment
- 10/06/2021- Amendment
- 11/07/2023- Amendment
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Point in time view as at 18/11/2015.
Changes to legislation:
There are currently no known outstanding effects for the Capital Allowances Act 2001, Part 2.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Part 2U.K. Defined expressions
| accounting period | [F1Chapter 2 of Part 2 of CTA 2009] |
| additional VAT liability | section 547(1) |
| additional VAT rebate | section 547(2) |
| F2. . . | F2. . . |
| adjusted net cost (in Chapter 6 of Part 10) | section 522 |
| F2. . . | F2. . . |
| [F3AIA qualifying expenditure | section 38A] |
| [F4applicable CO2 emissions figure (in Part 2) | section 268C] |
| approved body (in Part 10) | section 492 |
| assured tenancy | section 490(3) |
| available qualifying expenditure (in Part 2) | section 57 |
| available qualifying expenditure (in Part 7) | section 459 |
| available qualifying expenditure (in Part 8) | section 473 |
| F2. . . | F2. . . |
| [F5balancing adjustment (in Part 3A) | section 360M] |
| F2. . . | F2. . . |
| F6. . . | F6. . . |
| balancing adjustment (in Part 10) | section 513 |
| F2. . . | F2. . . |
| [F5balancing event (in Part 3A) | section 360N] |
| F2. . . | F2. . . |
| F6. . . | F6. . . |
| balancing event (in Part 10) | section 514 |
| [F7basic life assurance and general annuity business | sections 57 and 67(5) of FA 2012 (as applied by section 141(2) of that Act)] |
| body of persons | [F8section 989 of ITA 2007 and] [F9section 1119 of CTA 2010] |
| F10. . . | F10. . . |
| F2. . . | F2. . . |
| capital expenditure | section 4 and (in Chapter 2 of Part 1) section 10(1) |
| capital sum | section 4 |
| car (in Part 2) | [F11section 268A] |
| [F12the charge to corporation tax on income | section 2(3) of CTA 2009 (as applied by [F13section 1119 of CTA 2010])] |
| chargeable period | section 6 |
| F2. . . | F2. . . |
| connected persons (general meaning) | [F14section 575] |
| connected persons (special extended meaning for certain purposes) | sections 156, 232, 246(2) and 266(5) |
| control | section 574 |
| [F15the corporate partner calculation (in relation to a trade carried on by a Northern Ireland firm) | section 6D(3)] |
| the Corporation Tax Acts | section 831(1) of ICTA |
| F2. . . | F2. . . |
| development and development order (in Part 5) | section 436 |
| disposal event (in Part 2) | section 60(2) |
| disposal event (in Chapter 3 of Part 6) | section 443(7) |
| disposal receipt (in Part 2) | section 60 |
| disposal receipt (in Part 5) | section 420 |
| disposal receipt (in Chapter 3 of Part 8) | section 476(1) |
| dredging | section 484(3), (4) |
| dual resident investing company | section 577(1) and [F16section 949 of CTA 2010] |
| dwelling-house | section 531(1) |
| F6. . . | F6. . . |
| F2. . . | F2. . . |
| F2. . . | F2. . . |
| F2. . . | F2. . . |
| [F17EEA furnished holiday lettings business | section 17B] |
| [F4electrically-propelled (in Part 2) | section 268B] |
| expenditure on the construction of a building (in Part 10) | section 493 |
| final chargeable period (in Part 2) | section 65 |
| final chargeable period (in Part 7) | section 457(5) |
| final chargeable period (in Part 8) | section 471(5) and (6) |
| first-year qualifying expenditure | Chapter 4 of Part 2 |
| fixture (in Part 2) | section 173(1) |
| F6. . . | F6. . . |
| F18. . . | F18. . . |
| F19. . . | F19. . . |
| general development order (in Part 5) | section 436 |
| F2. . . | F2. . . |
| F2. . . | F2. . . |
| [F4hire car for a disabled person (in Part 2) | section 268D] |
| [F7I - E rules | section 70(1) and (2) of FA 2012 (as applied by section 141(2) of that Act)] |
| income from patents (in Part 8) | section 483 and paragraph 101(5) of Schedule 3 |
| F2. . . | F2. . . |
| F20. . . | F20. . . |
| [F7insurance company | section 65 of FA 2012 (as applied by section 141(2) of that Act] |
| interest in an oil licence (in Chapter 3 of Part 12) | section 552(4) |
| investment company | section 130 of ICTA |
| investment asset (in relation to life assurance business) | section 545(2) |
| know-how (in Part 7) | section 452(2) |
| F2. . . | F2. . . |
| [F5lease and related expressions (in Part 3A) | section 360Z4] |
| F2. . . | F2. . . |
| F6. . . | F6. . . |
| lease and related expressions (in Part 10) | section 531 |
| F21. . . | F21. . . |
| long-life asset (in Chapter 10 of Part 2) | section 91 |
| long-life asset expenditure (in F22... Part 2) | section 90 |
| [F7long-term business | section 63(1) of FA 2012 (as applied by section 141(2) of that Act)] |
| market value | section 577(1) |
| mineral asset (in Part 5) | section 397 |
| mineral exploration and access (in Part 5) | section 396 |
| mineral extraction trade (in Part 5) | section 394(2) |
| mineral deposits (in Part 5) | section 394(3) |
| [F4motor cycle (in Part 2) | section 268A] |
| [F15NI rate activity | section 6C] |
| [F15NIRE company | section 6A] |
| [F7non-BLAGAB long-term business | sections 66 and 67 of FA 2012 (as applied by section 141(2) of that Act)] |
| normal time limit for amending a tax return | section 577(1) |
| [F15Northern Ireland Chapter 6 firm | section 6B(3)] |
| [F15Northern Ireland Chapter 7 firm | section 6B(4)] |
| [F15Northern Ireland firm | section 6B(2)] |
| [F15Northern Ireland SME company | section 6A] |
| notice | section 577(1) |
| [F23offshore installation (except in Chapter 13 of Part 2) | [F24sections 1001 and 1002 of ITA 2007 and] [F25section 1132 of CTA 2010]] |
| oil (in Chapter 3 of Part 12) | section 556(3) |
| oil licence (in Chapter 3 of Part 12) | section 552(1) |
| [F17ordinary overseas property business | section 17A] |
| [F17ordinary UK property business | section 16] |
| F19. . . | F19. . . |
| overseas property business | [F26Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989 of ITA 2007) and Chapter 2 of Part 4 of CTA 2009 (as applied by [F27section 1119 of CTA 2010])] |
| partial depreciation subsidy | section 209 |
| patent rights (in Part 8) | section 464(2) |
| planning permission (in Part 5) | section 436 |
| F2. . . | F2. . . |
| [F5proceeds from a balancing event (in Part 3A) | section 360O] |
| F2. . . | F2. . . |
| F6. . . | F6. . . |
| proceeds from a balancing event (in Part 10) | section 515 |
| property business | section 577(1) |
| public body (in Chapter 1 of Part 11) | section 532(2) |
| qualifying activity (in Part 2) | Chapter 2 of Part 2 |
| [F5qualifying building (in Part 3A) | section 360C] |
| F6. . . | F6. . . |
| [F5qualifying business premises (in Part 3A) | section 360D] |
| qualifying dwelling-house (in Part 10) | section 490(2) and Chapter 4 of Part 10 |
| F2. . . | F2. . . |
| [F4qualifying emissions certificate (in Part 2) | section 268C] |
| [F5qualifying expenditure (in Part 3A) | section 360B] |
| qualifying expenditure attributable to a dwelling-house (in Part 10) | section 511 |
| F6. . . | F6. . . |
| qualifying hire car (in Part 2) | section 82 |
| F2. . . | F2. . . |
| qualifying non-trade expenditure (in Part 8) | section 469 |
| qualifying trade expenditure (in Part 8) | section 468 |
| F2. . . | F2. . . |
| qualifying trade (in Part 9) | section 484(2) |
| F2. . . | F2. . . |
| F2. . . | F2. . . |
| [F28related 51% group company | section 279F of CTA 2010 (as applied by 1119 of that Act).] |
| [F29relevant cut-off (in Chapter 9 of Part 2) | section 86(3)] |
| [F5relevant interest (in Part 3A) | Chapter 4 of Part 3A] |
| F2. . . | F2. . . |
| F6. . . | F6. . . |
| relevant interest (in Part 10) | Chapter 2 of Part 10 |
| relevant trade (in Part 6) | section 439(3) |
| research and development | section [F30437(2) and (3)] |
| F2. . . | F2. . . |
| [F5residue of qualifying expenditure (in Part 3A) | section 360K] |
| F2. . . | F2. . . |
| F6. . . | F6. . . |
| residue of qualifying expenditure attributable to a dwelling-house (in Part 10) | section 512 |
| ring fence trade (in Chapter 13 of Part 2) | section 162(2) |
| sale | section 572(1) to (3) |
| sale, time of | section 572(4) |
| sale, transfers under PartsF31... 3A,F31... F32... and 10 treated as | section 573 |
| sale, treated as occurring on successions, for purposes of Parts other than Parts 2, 6 and 10 | section 559 |
| F33. . . | F33. . . |
| short-life asset (in Part 2) | section 83 |
| source of mineral deposits (in Part 5) | section 394(5) |
| special leasing (in Part 2) | section 19 |
| [F34special rate expenditure (in Part 2) | section 104A] |
| tax | [F35section 1119 of CTA 2010] |
| the Tax Acts | Schedule 1 to the Interpretation Act 1978 and section 831 of ICTA |
| tax advantage | section 577(4) |
| tax return | section 3(3) |
| tax year | [F36section 4(2) of ITA 2007 (as applied by section 989 of that Act)] |
| [F17UK furnished holiday lettings business | section 17] |
| UK oil licence | section 552(2) |
| [F37UK property business | F38...Chapter 2 of Part 3 of ITTOIA 2005] [F39(as applied by section 989 of ITA 2007)] [F40and Chapter 2 of Part 4 of CTA 2009 (as applied by [F41section 1119 of CTA 2010])] |
| United Kingdom | [F42section 1013 of ITA 2007 and [F43section 1170 of CTA 2010]] |
| unrelieved qualifying expenditure (in Part 2) | section 59 |
| unrelieved qualifying expenditure (in Part 5) | section 419 |
| unrelieved qualifying expenditure (in Part 7) | section 461 |
| unrelieved qualifying expenditure (in Part 8) | section 475 |
| within the charge to tax | [F44section 1009 of ITA 2007 and] [F45section 1167 of CTA 2010] |
| F2. . . | F2. . . |
| writing-down period (in Part 9) | section 487(2) |
Textual Amendments
F1Words in Sch. 1 Pt. 2 substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 522(3)(a) (with Sch. 2 Pts. 1, 2)
F2Sch. 1 Pt. 2 entries omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 19(2)
F3Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 15
F4Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 23(3) (with Sch. 11 paras. 30-32)
F5Sch. 1 Pt. 2 entries inserted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 11; S.I. 2007/949, art. 2
F6Sch. 1 Pt. 2 entries omitted (with effect in accordance with Sch. 39 para. 40 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 38(8) (with Sch. 39 paras. 41, 42)
F7Sch. 1 Pt. 2 entries inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 107(3)
F8Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(a) (with Sch. 2)
F9Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(a) (with Sch. 2)
F10Words in Sch. 1 Pt. 2 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 86(a), 5; S.I. 2005/1126, art. 2(2)(h)(i)
F11Words in Sch. 1 Pt. 2 substituted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 23(2) (with Sch. 11 paras. 30-32)
F12Words in Sch. 1 Pt. 2 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 522(3)(b) (with Sch. 2 Pts. 1, 2)
F13Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(b) (with Sch. 2)
F14Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(b) (with Sch. 2)
F15Words in Sch. 1 Pt. 2 Table inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 18
F16Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(c) (with Sch. 2)
F17Sch. 1 Pt. 2: entries inserted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 12(17)(b)
F18Sch. 1: entry omitted (19.7.2011) by virtue of Finance Act 2011 (c. 11), s. 12(6)(b)
F19Sch. 1 Pt. 2: entries omitted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 14 para. 12(17)(a)
F20Words in Sch. 1 Pt. 2 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 86(b), 5; S.I. 2005/1126, art. 2(2)(h)(i)
F21Sch. 1 Pt. 2 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 107(2)
F22Words in Sch. 1 Pt. 2 repealed (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14), Sch. 43 Pt. 3(9)
F23Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 27 para. 11 of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 10
F24Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(c) (with Sch. 2)
F25Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(d) (with Sch. 2)
F26Words in Sch. 1 Pt. 2 substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 522(3)(c) (with Sch. 2 Pts. 1, 2)
F27Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(e) (with Sch. 2)
F28Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 1 para. 21 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 9
F29Words in Sch. 1 inserted (19.7.2011) by Finance Act 2011 (c. 11), s. 12(6)(a)
F30Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(e) (with Sch. 2)
F31Word in Sch. 1 Pt. 2 omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 19(3)
F32Word in Sch. 1 Pt. 2 omitted (with effect in accordance with Sch. 39 para. 40 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 38(9) (with Sch. 39 paras. 41, 42)
F33Sch. 1 Pt. 2 entry repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 522(3)(d), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F34Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 13
F35Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(f) (with Sch. 2)
F36Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(g) (with Sch. 2)
F37Words in Sch. 1 Pt. 2 inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 574(3)(c) (with Sch. 2)
F38Words in Sch. 1 Pt. 2 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(h), Sch. 3 Pt. 1 (with Sch. 2)
F39Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(h) (with Sch. 2)
F40Words in Sch. 1 Pt. 2 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 522(3)(e) (with Sch. 2 Pts. 1, 2)
F41Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(g) (with Sch. 2)
F42Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(i) (with Sch. 2)
F43Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(h) (with Sch. 2)
F44Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(j) (with Sch. 2)
F45Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(i) (with Sch. 2)
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